Issuance Date: February 14, 2012    Source: General Office of the State Administration of Taxation
    Since the Vehicle and Vessel Tax Law came into effect on January 1, 2012, the taxation organs at different levels have worked hard to provide the solid tax payment services so that the collection and management work of vehicle and vessel tax has moved forward steadily.
    To implement the new law, the taxation organs at different levels organized the publicity campaigns in various forms to interpret tax policy and introduce tax payment method and procedure for tax payers. They published the local tax standard and tax payment reminders with the leading local media, and put up the publicity outlines and distribute publicity materials on the occasions where the tax payers handle their vehicle-related issues, like tax payment service halls, sales outlets of the compulsory traffic accident liability insurance for motor vehicles ("compulsory traffic accident insurance"), and vehicle test institutions. The local taxation bureaus in Beijing, Jilin, Heilongjiang, Henan, Jiangsu, Hunan, Guangdong, Fujian, Xinjiang, Ningbo and Dalian, after distributing the SAT's uniform propaganda brochures, compiled their local notices to tax payments. Moreover, the local taxation bureaus in Liaoning, Guangxi, Ningxia, Gansu, Anhui, Tianjin, Qinghai, Sichuan and Qingdao organized the publicity activities in various forms.
    While much effort was pumped into publicity campaigns, the taxation organs worked hard to innovate taxation collection methods and develop simpler tax payment procedures to help tax payers perform their duties more conveniently. The SAT issued to all the local taxation organs the vehicle model database containing the technical information of various vehicles, so the tax payers save the trouble to provide some evidences. Shanghai Local Taxation Bureau required that the individual tax payers handle tax payment formalities with their district or county taxation organs through their own bank cards. Heilongjiang Local Taxation Bureau started to use the online tax declaration and payment. Jiangsu Local Taxation Bureau introduced the "one-stop" service for application, acceptance, and review and approval. For those tax payers with all the necessary materials, they can complete all the formalities at once. The local taxation bureaus in Hebei, Zhejiang and Dalian simplified the vehicle and vessel tax rebate formalities. Considering the local situations, the SAT Tibet Office developed the special module for vehicle and vessel tax reduction and exemption in the tax collection and management system to make the review and approval work more efficient. Ningxia Local Taxation Bureau and SAT Ningxia Office, Shaanxi Local Taxation Bureau, and SAT Hubei Office worked closely with the local public security organs to offer "one-stop" service, including vehicle test and tax payment for tax payers.
    According to the new law, the insurance companies, when selling the compulsory traffic accident insurance, shall withhold and pay the vehicle and vessel tax. All the local taxation organs shall help the insurance companies handle this work well so that tax payers can pay their vehicle and vessel tax while purchasing compulsory traffic accident insurance. The SAT and the China Insurance Regulatory Commission issued the notices concerning withholding and payment work. The local taxation organs at different levels shall join hands with the local insurance regulatory agencies to design the specific operation documents for tax withholding and payment work. The local taxation bureaus in Zhejiang, Shaanxi, Jilin, Xiamen, Hunan and Yunnan provided the training programs for the related personnel from the local insurance institutions. The local taxation bureaus in Zhejiang organized more than 70 training courses for the insurance institutions. The local taxation bureaus in Beijing, Shanghai, Shanxi and Ningbo made efforts to achieve the interconnected operation with the insurance institutions' business platforms, Fujian Local Taxation Bureaus strengthened the invoice management, and introduced the printed invoices for compulsory traffic accident insurance. Henan Local Taxation Bureau launched the uniform Vehicle and Vessel Tax Payment Certificate to help the insurance institutions' identification work. The local taxation bureaus in Shanxi, Liaoning, Shandong, Jiangxi, Inner Mongolia, Shenzhen, Gansu, Guizhou and Chongqing posed some detailed requirements for and imposed the on-site checkup of the withholding and payment work of insurance institutions
    After the new law was put into force, the local taxation organs at different levels kept a close watch on the tax collection work, assigned the special personnel to respond to the policy-related questions and adjusted the tax collection and management team to ensure that tax payers can make timely payments. Zhejiang Local Taxation Bureau published the list of contact persons and telephones with major media as far as the vehicle and vessel tax work is concerned, and answered the tax payers' related questions through the "12366" tax payment service hotline. The major leaders from Beijing's local taxation bureaus at district and county levels participated directly in the tax collection and management work. These local taxation bureaus offered tax payers more convenient services by opening more windows and extending work hours. The leaders of local taxation bureaus in Hubei and Hunan visited the insurance institutions to understand the latter's withholding and payment work and give the on-site responses to the policy-related questions. The Inner Mongolia Local Taxation Bureau selected and assigned the key business personnel to help the insurance companies handle the tax withholding and payment work at the sales outlets for compulsory traffic accident insurance.
    Thanks to the hard work of local taxation organs at different levels and the active cooperation of all the tax payers, the vehicle and vessel tax collection and management work moved forward steadily. The SAT required that all the local taxation organs deem the implementation of this new law as the work focus in 2012, carry out all the regulations concerned, increase the tax payment service level and create a favorable tax payment environment for tax payers.